Summary
Every corporation or unincorporated entity operating in South Carolina that is required to file the federal Form 990-T to report unrelated business income must file a Exempt Organization Business Tax Return (SC990-T) form with the SCDOR and is subject to 5% Income Tax. A License Fee is not required.
How to File & Pay
- Tax-exempt organizations with unrelated business income must file the Exempt Organization Business Tax Return (SC990-T) form.
-
Make payments on MyDORWAY, our free and secure tax portal.
Due Dates
The Exempt Organization Business Tax Return (
SC990-T) is due on or before the 15th day of the fifth month after the close of the taxable year.
An Application for Automatic Extension of Time to File Corporate Tax Returns (
SC1120-T) for the eleemosynary is due to be filed on or before the 15th day of the fifth month after the close of the taxable year.
Business Income Tax Refund Status
To check the status of your current year South Carolina Business Income Tax refund, you will need to
enter the following information on MyDORWAY:
-
FEIN (Federal Employer Identification Number)
-
Refund Amount
Mailing Addresses
| Refund or Zero Return | Balance Due Return | Estimated Tax (SC1120CDP), Tentative (SC1120T), or Voucher (SC1120V)
| Correspondence
|
|---|
Refund or Zero ReturnSouth Carolina Department of Revenue
Corporate Refund
PO Box 125
Columbia, SC 29214-0032 |
Balance Due Return South Carolina Department of Revenue
Corporate Tax
PO Box
100151
Columbia, SC 29202
|
CDP, Tentative or S-WHSouth Carolina Department of Revenue
Corporate Voucher
PO Box
100153
Columbia, SC 29202
| South Carolina Department of Revenue
Corporate Tax
PO Box 125
Columbia, SC 29214-0400
|
